Words and Phrases - T

a
88
b
44
c
80
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Table of Contents

tangible (1)
tax (4)
taxpayer (1)
temporary (1)
thinking (1)
to incur (5)
trading (1)
transfer (6)
transport (1)
tribunal (1)

Words and Phrases

take into account
Full Title Topic
Greene v. MNR, 95 DTC 5078 (FCTD), aff'd 95 DTC 5684 (FCA) Income Tax Act›141-160›Section 152›(4.01)-(9)›Subsection 152(6)
tangible
Full Title Topic
Gordon v. The Queen, 95 DTC 493 (TCC) Income Tax Act›1-20›Section 13›Subsection 13(21)›Depreciable Property
tangible property
Full Title Topic
Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC) Excise Tax Act›131-159›Section 142›Subsection 142(1)
tax
Full Title Topic
Re Eurig Estate, [1998] 2 SCR 565 Other Legislation›Constitution Act, 1867›Subsection 92(2)
Yates v. The Queen, 2001 DTC 761, Docket: 2001-72-IT-I (TCC) Income Tax Act›121-140›Section 126›Subsection 126(7)›Non-Business-Income Tax
Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 Income Tax Act›121-140›Section 126›Subsection 126(7)›Non-Business-Income Tax
Urbandale Realty Corp Ltd. v. The Queen, 97 DTC 5353 (FCTD) Income Tax Act›1-20›Section 18›(2)-(13)›Subsection 18(2)
taxable income earned in the year
Full Title Topic
Noranda Mines Ltd. v. The Queen, 85 DTC 5001, [1984] CTC 659 (FCA) Income Tax Act›121-140›Section 124›Subsection 124(4)›Taxable Income Earned in the Year in a Province
taxpayer
Full Title Topic
Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA) Income Tax Act›241-260›Section 248›Subsection 248(1)›Taxpayer
temporary
Full Title Topic
Dupuis v. The Queen, 2009 DTC 1386, 2009 TCC 220 Income Tax Act›1-20›Section 6›(1.1)-(23)›Subsection 6(6)
thinking
Full Title Topic
Radage v. The Queen, 96 DTC 1615 (TCC) Income Tax Act›101-120›Section 118.4›Subsection 118.4(1)
timber limits
Full Title Topic
Highway Sawmills Ltd. v. MNR, 66 DTC 5116, [1966] CTC 150, [1966] SCR 384 Income Tax Regulations›Schedules›Schedule VI
to incur
Full Title Topic
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Incurring of Expense
The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC) Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(a)›Timing
10 January 2014 Memorandum 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention Treaties›Article 5
trade union
Full Title Topic
Whitby v. MNR, 89 DTC 348 (TCC) Income Tax Act›1-20›Section 8›Subsection 8(1)›Paragraph 8(1)(i)›Subparagraph 8(1)(i)(iv)
trader or dealer in securities
Full Title Topic
The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116 (FCA), Income Tax Act›21-40›Section 39›Subsection 39(5)›Paragraph 39(5)(a)
trading
Full Title Topic
23 November 1992 T.I. 920625 (September 1993 Access Letter, p. 421, ¶C117-205) Income Tax Act›121-140›Section 133›Subsection 133(8)›Non-Resident-Owned Investment Corporation
trading stock
Full Title Topic
Reed v. Nova Securities Ltd., [1985] BTC 121 (HL) Income Tax Act›101-120›Section 112›Subsection 112(2.1)
Fraser v. London Sports Car Centre Ltd., [1984] BTC 409 (HC), aff'd [1985] BTC 547 (C.A.) Income Tax Act›1-20›Section 20›Subsection 20(1)›(q)-(vv)›Paragraph 20(1)(gg)
transaction
Full Title Topic
Ho v. The Queen, 2010 DTC 1214, 2010 TCC 325 Income Tax Act›141-160›Section 152›Subsection 152(4)›Paragraph 152(4)(b)›Subparagraph 152(4)(b)(iii)
Shaw-Almex Industries Ltd. v. The Queen, 2009 DTC 1377 [at 2080], 2009 TCC 538 Income Tax Act›1-20›Section 18›Subsection 18(1)›Paragraph 18(1)(b)›Capital Loss v. Loss
R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA) Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC) Income Tax Act›241-260›Section 245›(1)-(3)›Subsection 245(1)›Transaction
Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA) Statutory Interpretation›Interpretation/Definition Provisions
transfer
Full Title Topic
The Queen v. Paxton, 97 DTC 5012 (FCA) General Concepts›Ownership
Lemire v. The Queen, 2013 DTC 1065 [at 346], 2012 TCC 367, aff'd 2014 DTC 5088 [at 7100], 2013 FCA 242 Income Tax Act›141-160›Section 160›Subsection 160(1)
Algoa Trust v. The Queen, 93 DTC 405 (TCC) Income Tax Act›141-160›Section 160›Subsection 160(1)
Montreuil v. The Queen, 95 DTC 138 (TCC) Income Tax Act›141-160›Section 160›Subsection 160(1)
Delisle v. The Queen, 95 DTC 650 (TCC) Income Tax Act›141-160›Section 160›Subsection 160(1)
The Queen v. Kieboom, 92 DTC 6382 (FCA) Income Tax Act›61-80›Section 74.1›Subsection 74.1(1)
transport
Full Title Topic
The Queen v. McMynn, 97 DTC 5325, Docket: A-497-94 (FCA) Income Tax Act›121-140›Section 127›Subsection 127(9)›Qualified Transportation Equipment
tribunal
Full Title Topic
Park v. The Queen, 2012 DTC 1254 [at 3731], 2012 TCC 306 Income Tax Act›101-120›Section 110.2›Qualifying Amount
tuition fee
Full Title Topic
McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA) Income Tax Act›41-60›Section 60›Paragraph 60(f)